Executive Summary
Laws and Precedent
A Jacksonville tax preparer, Survalarie Harris, pleaded guilty on Friday, August 22, 2025, to aiding and assisting in the filing of false tax returns, a charge that could lead to a maximum sentence of three years in prison. Harris admitted to creating fictitious business losses and expenses for clients, significantly reducing their tax liabilities or increasing their refunds, resulting in an estimated tax loss to the United States of over $1.8 million.
Guilty Plea Details
According to court documents, Harris operated as a tax preparer in Jacksonville, where she knowingly falsified information on tax returns. Her methods included fabricating claims of business ownership and expenses to either decrease the amount taxpayers owed to the IRS or to inflate their tax refunds.
IRS agents determined that Harris repeatedly employed this scheme, specifically by inventing business expenses to show a net loss for non-existent businesses. This tactic artificially lowered taxpayers’ Adjusted Gross Income, enabling them to qualify for the Earned Income Credit, a refundable tax credit based on income and filing status.
Undercover Operation Uncovers Fraud
The scope of Harris’s fraudulent activities was revealed, in part, through an undercover IRS operation. On March 22, 2022, Harris prepared a 2021 tax return for an undercover agent posing as a client. Initially, Harris informed the agent that she would owe money.
After learning the agent sometimes braided hair, Harris offered to help the agent receive a refund for an additional fee. Without requesting any documentation for business losses or income, Harris then informed the agent that she would receive a $2,950 refund, minus the extra fee. The prepared return falsely indicated a net loss for a non-existent business, allowing the agent to qualify for an Earned Income Credit.
Extensive Fraudulent Activity
The investigation uncovered that Harris had been preparing falsified tax returns for taxpayers since at least 2018. Agents estimated that she prepared more than 900 falsified tax returns between the 2020 and 2022 tax years.
As part of her guilty plea, Harris acknowledged that the total tax loss to the United States resulting from her actions is at least $1,824,279. Her sentencing has been scheduled for December 10, 2025.
Investigation and Prosecution
The case was investigated by the Internal Revenue Service – Criminal Investigation. Assistant United States Attorney Elisibeth Adams is prosecuting the case.
